Insurance premiums in the FSS for SP. How much a self-employed should pay in the FSZN
On our forum, questions are often asked about whether an individual entrepreneur should make contributions to the Social Protection Fund of the Ministry of Labor and Social Protection of the Republic of Belarus.
In this lesson, I would like to reveal this issue and describe the most common cases that arise in practice regarding individual entrepreneurship and the Federal Social Welfare Fund of the Republic of Belarus.
In this tutorial, you will learn:
1. The main regulations on the stated topic.
2. Is the individual entrepreneur obliged to pay contributions (deductions) to the Social Security Fund?
2. What is the amount of payments to the Federal Social Security Fund for individual entrepreneurs?
Legal regulation of the detail of individual entrepreneurs, in relation to the Federal Social Security Fund
The main regulations on the topic of our lesson are:
1) Labor Code of the Republic of Belarus;
2) Decree of the President of the Republic of Belarus dated January 16, 2009 No. 40 “On the Social Security Fund of the Ministry of Labor and Social Security”;
3) Regulations on the Social Protection Fund of the Ministry of Labor and Social Protection of the Republic of Belarus ";
4) Regulations on the payment of compulsory insurance contributions, contributions for professional pension insurance and other payments to the Social Security Fund of the Ministry of Labor and Social Protection;
5) Tax Code of the Republic of Belarus.
Does an individual entrepreneur need to pay deductions to the Federal Social Welfare Fund?
By general rule, individual entrepreneurs are obliged to make contributions to the Social Protection Fund. We will talk about the size of such deductions a little later.
For different groups of individual entrepreneurs, terms of payment (not payment) of deductions are provided, depending on some factors.
I propose to conditionally distinguish between entrepreneurs in the following four groups:
* Individual entrepreneurs who fall under this condition are not obliged to pay the SPF, but they can do this, subject to the submission of a corresponding statement about the desire to make contributions. Such individual entrepreneurs include, among other things, entrepreneurs who receive all types of pensions, childcare benefits until they reach the age of 3 years, who study in daytime departments at vocational schools, technical schools and universities.
Amounts and conditions of deduction for individual entrepreneurs in the Federal Social Welfare Fund
Entrepreneurs calculate and pay contributions to the Federal Social Security Fund independently, no later than April 1 of the current year for the previous year (the year in which the entrepreneurial activity was carried out).
1. Individual entrepreneurs, single tax payers. Calculate and pay contributions to the Federal Social Security Fund independently. The amount of such deductions must be at least the amount calculated from the minimum wages (Minimum wage), in proportion to the number of days in the past year in which the individual entrepreneur was engaged in entrepreneurial activity (paid single tax).
2. Individual entrepreneurs who are not single tax payers (OSN, USN). The SPF is calculated and paid independently based on the minimum wage for the months of implementation business activities, subject to income.
That is, if the activity was carried out, but no income was received, there will be no object of calculation of the SPF. If the amount of income in the relevant months was less than the established minimum wage, the calculation of deductions is made based on the actually received income according to the rules of Chapter 16 Of the Tax Code The Republic of Belarus.
3. Payment of the Social Security Fund for the involved persons. If an individual entrepreneur attracts workers, then in addition to observing the conditions for paragraphs 1 and 2 of this part of the lesson, he must calculate and pay the FSSN (income tax) for the persons involved.
When providing work to citizens under labor and civil law contracts, the individual entrepreneur is obliged to make deductions no later than the day established by the contract for the payment of remuneration and / or the day established for the payment of wages for the previous (worked month).
Amount of deductions to the Federal Social Security Fund
I hope that this information on the work of the SP with the FSZN will be useful to you. In the next lesson, we will talk about cases when individual entrepreneurs are required to register with Belgosstrakh and pay contributions to Belgosstrakh.
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© Andrey BUSHMAKIN
Fund for Social Protection of the Population, or in abbreviated form SPF - government agency, which plays an important role in the economy of Belarus. The FSZN reports directly to the Council of Ministers of the Republic of Belarus and is a department in the Ministry of Labor that regulates financial resources in the field of social insurance.
According to the law, all citizens working in Belarus (with the exception of selected categories, which will be discussed below) are required to pay an insurance premium to the Social Security Fund. Insurance premiums are paid from wages and other income received by employees. It is from the insurance premiums that the state takes money to pay pensions to Belarusian pensioners and unemployed benefits, covers sick leave payments, etc. The procedure for calculating and paying insurance contributions to the republican budget is clearly regulated by the legislation of the Republic of Belarus.
Social Protection Fund: Main Tasks
The main task for which the FSZN was created as a separate state body is the collection of payments from employees. These payments are subsequently used to finance insurance social payments, which include:
- pensions (labor and professional) and numerous benefits (for burial, childcare, etc.);
- coverage of expenses for health improvement and sanitary treatment of children and adults;
- etc.
In addition, the Social Protection Fund of the Republic of Belarus pursues the following tasks:
- determination of persons who are entitled to pay professional pension, as well as the appointment of such pensions;
- registration of information about citizens of the Republic of Belarus who have state social insurance;
- providing targeted social assistance to the population of the country.
In accordance with the law, payments to the Social Security Fund must be made by all working citizens of Belarus, including:
- individual entrepreneurs;
- citizens working in organizations under labor contracts;
- citizens working in places of detention;
- disabled and temporarily disabled citizens who receive insurance payments due to them.
In 2018, the percentage of contributions to the Social Security Fund is:
- 29% of income - Pension insurance contributions for all categories of working citizens;
- 6% of income - contribution in case of temporary disability.
Thus, the mandatory contributions in 2018 for payments to the Federal Social Welfare Fund are 35%... Separately, it is worth making a clarification on pension contributions. If the employee is an employee, then 28% of the assigned 29% the employer pays for it. The employee himself pays only 1%. Self-employed individual entrepreneurs are obliged to pay all the 29% due by law.
- simultaneously employed and operating as individual entrepreneurs;
- receiving a pension from the state;
- full-time students at universities or colleges;
- receiving childcare allowance under 3 years of age.
How much should an individual entrepreneur pay at the Social Welfare Fund?
Contributions to the Federal Social Welfare Fund in Belarus are calculated depending on the amount of income received. However, there is minimum size payment that the employee must make, regardless of how much income he received. This primarily concerns individual entrepreneurs, who may not carry out their activities for some time and not receive any income at all. But they still have to pay the contributions to the Social Security Fund.
The minimum payment to the FSSN for individual entrepreneurs in 2017 was 1,113 Belarusian rubles. rubles.
Obligatory insurance contributions of the Federal Social Security Fund: due dates
The timing of making payments to the FSZN depends on the categories of employees, the size of the organization and some other nuances.
- Behind employeeswho work under an employment contract, the contributions are usually paid on the day the wages are received.
- Organizations with a staff of up to 100 people can pay contributions once a quarter - but no later than the payday on last month quarter.
- Individual entrepreneurs must pay contributions no later than March 1 of the year that follows the reporting year.
Is the FSZN necessary?
Sometimes you can hear that the SPF is an unnecessary and unnecessary state body, which is aimed exclusively at taking money from citizens. This is a deep misconception, because an analogue of the SPF exists in all developed countries. It is thanks to this body that the state guarantees the payment of pensions and benefits - and these are the only means of subsistence for hundreds of thousands of Belarusian citizens.
In addition, payments to the Social Security Fund for employees are simplified as much as possible. The calculation and payment of funds is made by the employer, which saves employees from unnecessary trouble. And the issue of spending the funds accumulated in the Fund is always closely monitored by the competent authorities, which ensures the exclusively targeted direction of money.
Everything answered you correctly ...In accordance with para. 4 h. 1 tbsp. 1 of the Law of the Republic of Belarus of 29.02.1996 N 138-XIII "On compulsory insurance contributions to the Social Security Fund of the Ministry of Labor and Social Protection of the Republic of Belarus" (hereinafter referred to as the Law), individual entrepreneurs are payers of compulsory insurance contributions to the Federal Social Security Fund.
Based on the provisions of par. 3 h. 1 tbsp. 2 of the Law as an object for accrual by individuals who independently pay mandatory insurance premiums (ie, individual entrepreneurs), compulsory insurance contributions to the Social Security Fund is the income determined by these persons.
Payment of compulsory insurance contributions to the Federal Social Security Fund in accordance with Part 3 of Art. 3 of the Law is made by individual entrepreneurs in a single payment (in the amount of 35 percent) in the manner and under the conditions stipulated by the legislation on state social insurance.
According to part 4, clause 7 of the Regulation on the payment of compulsory insurance contributions, contributions for professional pension insurance and other payments to the Social Protection Fund of the Ministry of Labor and Social Protection, approved by Decree of the President of the Republic of Belarus dated January 16, 2009 N 40 (hereinafter - the Regulation), the calculation of the amount of compulsory insurance premiums payable by individual entrepreneurs is carried out independently. These contributions are paid annually no later than April 1 of the year following the reporting year.
In accordance with part 2, clause 7 of the Regulations, when paying mandatory insurance premiums by individual entrepreneurs who are not payers of the single tax from individual entrepreneurs and other individuals (hereinafter - the single tax) (i.e., they are payers income tax or tax under the simplified taxation system), for the reporting year the amount of the said contributions must be at least the amount calculated from the amount of the minimum wage established by law and indexed (hereinafter - the minimum wage) in the months of entrepreneurial activity, subject to receipt from the specified income activities. In the event that the income of an individual entrepreneur who is not a single tax payer is less than the amount of the minimum wage, the amount of compulsory insurance contributions payable is calculated from the income that is the object of taxation in accordance with chapter 16 Of the Tax Code of the Republic of Belarus (Special Part, Section 5 Republican taxes, fees and payments, Chapter 16 Income tax from individuals)
However, IMHO, it is better to pay based on the size of the minimum wage, since with the simplified tax system with the condition of keeping records in the book of income and expenses, it will be difficult for you to prove your expenses ... By the way, tax rate from 2012 -7% (if excluding VAT)
All individual entrepreneurs carrying out their activities are required to pay insurance premiums in accordance with the law. Compulsory insurance contributions are: pension and social species insurance, which are paid to the social security fund (FSZN).
Who pays the dues?
Everyone pays except for the following individual entrepreneurs:
- engaged in entrepreneurship and being in an employment relationship at the same time
- pensioners
- receiving higher, secondary special and technical types of education in full-time education
- eligible for childcare benefits for a child under 3 years of age.
Attention!
Earlier, foreign citizens and stateless persons registered as individual entrepreneurs in the territory of the Republic of Belarus were also exempted from mandatory payment of taxes. But now, in accordance with the Decree of the President of December 31, 2015 No. 2015, these persons are obligated to pay contributions on a general basis.
Also, if an individual entrepreneur attracts workers, then he pays both for himself and for the employee without fail.
What do the fees include?
Types of mandatory contributions
Pension insurance, which includes:
- retirement insurance
- disability insurance
- survivor insurance
Social insuranceincluding:
- Temporary disability
- pregnancy and childbirth
- caring for a child under 3 years old
- providing one day off from work per month for a parent raising a disabled child under the age of 18
- death of the insured or death of a family member
Amount and calculation of contributions
The amount of contributions is determined from the entrepreneur's income received over the past year. Moreover, the amount of such contributions should not be less than the amount of the minimum wage ( 330 rubles), established by law, taking into account indexation.
Mandatory contributions are 35% (29% - pension insurance, 6% - social) of the minimum wage, which means 35% * 305 rubles \u003d 115.5 rubles the amount of contributions for 1 month.
Payment due date
A single deadline for the payment of mandatory insurance premiums has been established. no later than March 1 the year following the reporting year. For example, before March 1, 2020, you need to pay a fee for the entire 2019.
IN 2019 year total amount contributions, while maintaining the current minimum wage, will be 1386 p. (115.5 rubles per month). Decree No. 500 also provides for the ability to pay contributions throughout the reporting year.
How to pay if the entrepreneur's activity is not carried out?
If you are registered in the state register legal entities and individual entrepreneurs, but for some reason do not carry out activities (for example, you worked for 3 months, and then temporarily for 2 months you do not carry out activities due to economic problems or there are few clients and use the services very rarely), then you still have to list mandatory contributions to the fund for social protection of the population for all periods. That is, even for one year 2 months you did not carry out activities, you will have to pay the fee.
However, there are cases when an entrepreneur does not pay contributions for a certain period. Compulsory insurance contributions are not paid to the social security fund in the cases provided for Clause 20 of the regulation on liquidation (termination of activities) of business entities, namely, in cases:
- undergoing urgent or alternative service
- being in penitentiary institutions
- being in pre-trial detention facilities of state security bodies
- the imposition of a sentence by an individual entrepreneur related to deprivation of the right to engage in entrepreneurial activity
- in other cases provided for by legislative acts
Insurance contributions to the Federal Social Welfare Fund - These are regularly paid, compulsory deductions from wages and other similar income. From the amounts of these contributions are financed, sick leave other social payments... The procedure for calculating and paying insurance premiums is regulated current legislation The Republic of Belarus. In particular, this procedure is spelled out in the Law of the Republic of Belarus "On Compulsory Insurance Contributions to the Social Protection Fund of the Ministry of Labor and Social Protection of the Republic of Belarus" dated February 29, 1996. In the same document, basic definitions are given, a list of persons directly related to the operation of the Law is indicated, their duties and responsibility for non-compliance with the Law are spelled out. Also, information on compulsory insurance premiums can be found on the website of the Republic of Belarus www.ssf.gov.by.
The obligation to pay insurance premiums rests on:
- Employers;
- Hired workers;
- Individuals independently paying contributions;
- Belarusian Republican Unitary Insurance Enterprise "Belgosstrakh".
As employers, the Law considers:
- Legal entities of all organizational forms, individual entrepreneurs, notaries, lawyers and individualsconcluding labor and civil law contracts with employees;
- Organizations providing work based on membership in them.
In the legislation there is a concept of compulsory insurance premiums. This is their minimum value, calculated as a percentage of income. In addition, there is an “absolute minimum” of contributions, which is calculated by general principle from the value. The maximum limitation also exists: before 01.01.2015, a fourfold amount was applied for the month preceding the month for which contributions to the Fund are paid; from 01.01.2015 five times the average wage has been established.
Some types of income are not a source of payment of contributions to the Social Security Fund. Their list was approved by Resolution No. 115 of the Council of Ministers of the Republic of Belarus dated 25.01.1999 with subsequent additions and changes.
Compulsory insurance premiums for their purpose are divided into:
- Pension insurance contributions - 29%;
- Social security contributions - 6%.
Required size pension contributions is determined by law and has a different value depending on the category of the enterprise. At the moment, such deductions are:
- For employers producing agricultural products, if its share is more than half of the total production volume - 25% of the accrued wages;
- For associations of people with disabilities, gardening associations, consumer cooperatives and organizations equated to them - 5%;
- For all employers not included in the above two categories - 28%;
- For employees - 1% regardless of the category of the employer.
In practice, the contributions of employees are deducted from the amount of wages, and are paid together with the contributions withheld from employers.
Pension insurance payments are not accrued on the salaries of employees of disabled people of I and II groups.
Compulsory social insurance contributions are 6% of the gross salary. Their payment is fully borne by employers, regardless of the type of activity, organizational form and other circumstances.
The system for regulating the amount of compulsory insurance premiums of individual entrepreneurs deserves a separate mention.
To calculate such payments should be made according to common system from the size of the country. For 2019, the amount of the contribution for 12 months amounted to 1,386 rubles. It is easy to calculate that this value is obtained from the addition of 35% deductions (29%- pension and 6% - social insurance) from the amounts of minimum wages in the respective months. The entrepreneur has the right to independently increase the amount of payments. This should increase future pension payments. However, in the absence of a system funded pensions, few people agree to pay in excess of what is necessary.
Terms of payment of contributions for compulsory insurance are also regulated at the legislative level:
- When working on the due date of payment of contributions is the date of payment of wages;
- When working under civil law contracts - the moment of payment of remuneration under them. But no later than the day the salary was paid for the past month.
- Small commercial organizations (with an average headcount of up to 100 people) are allowed to pay contributions once a quarter, no later than the due date for the payment of salaries for the last month of the quarter;
- Upon appointment, the employer pays contributions within 5 days from the day the employee submits the relevant application;
- For individual entrepreneurs for a period compulsory payment contributions are scheduled for March 1 of the year following the reporting year.
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